tal annual valued. One important advantage of flexible employee benefits is that employees select benefits that are of value to them at any specific point in their working lives. If an employee can tailor their benefits to suit their requirements, this has the direct effect of making the total remuneration package more attractive to that individual, and consequently petitive. ForAG Bell ltd, we can attract more skilled people to work for us, and improve the performance anization .T hen, it can improve productivity by the more flexible use of employees and simplified payroll administration and contracts management, thereby reducing costs. A fter that, it also can less overall administration and the employee attitudes towards the employer may be improved, thus mitment, morale and motivation.